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NY E83212




June 24, 1999

CLA-2-62:PD:TC:MEF G28

CATEGORY: CLASSIFICATION

TARIFF NO.:6201.93.3000; 6201.93.3521

Ms. Rita Pitts
Classification Specialist
Dillards
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of a Boys Woven Nylon Reversible Water Resistant Outerwear Jacket from Korea

Dear Ms. Pitts:

In your letter dated June 9, 1999, you requested a tariff classification ruling.

The sample submitted is a Boys Reversible Outerwear Garment. One side, which you state is water resistant, is constructed from 100% Woven Nylon fabric. Features include a storm flap with snap closure over a full zippered front opening; hood encased in stand-up collar; two outside pockets with Velcro closures; and elastic in the sleeve cuffs. The reverse side of the anorak-style jacket is constructed from 100% Polyester Knit Fleece, and features slant pockets.

You state the jacket will be imported in the following style numbers and sizes: Style 92469811 - Boys sizes 8-20; Style 92469811J - Boys sizes 4-7; and Style 92469811T - Toddler Boys sizes 2T-4T. The sample will be returned to you as requested.

If the jacket can pass the water resistance test as specified in HTSUSA Chapter 62, Additional U. S. Note 2, than the applicable subheading for the Boys Woven Nylon Reversible Coat will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mens or boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water Resistant. The rate of duty will be 7.4%

If the garment does not pass the water resistance test, then the applicable subheading for the Boys Reversible Nylon Woven Jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTS), which provides for Mens or Boys overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Boys. The rate of duty will be 28.6%.

The Boys Reversible Nylon Woven Jacket falls within textile category designation 634. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent negotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U. S. Customs Service Textile Status Report, an internal issuance of the U. S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Carole E. Graves
Port Director

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